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2024 (6) TMI 157 - HC - GSTCondonation of delay in filing appeal - sufficient reasons or not - Dismissal of appeal filed u/s 107 of the UPGST Act, 2017 on the ground of being time barred - HELD THAT - The entire approach of the department is extremely pedantic and technical in nature in the facts and circumstances of the case. It is clear from the factual matrix of the case that once the appeal has been filed within the extended time provided, the hard copy of the same may be provided subsequently. It has been held by various co-ordinate Benches of this Court and has been specifically held in VISIBLE ALPHA SOLUTIONS INDIA PRIVATE LIMITED VERSUS COMMISSIONER, CGST APPEALS, NOIDA AND ANOTHER 2024 (2) TMI 718 - ALLAHABAD HIGH COURT . However, it is imperative for the petitioner to explain the sufficiency of the cause for delay. The impugned order July 28, 2023 is quashed and set aside with direction upon the appellate authority to grant one more chance to the petitioner for providing the necessary medical documents and thereafter pass reasoned order on the condonation of delay application. The writ petition is disposed off.
Issues involved: Appeal under Section 107 of the Uttar Pradesh Goods and Service Tax Act, 2017 dismissed as time-barred.
Summary: The writ petitioner challenged the order dated July 28, 2023, dismissing their appeal under Section 107 of the Act as time-barred. The petitioner contended that the appeal was filed within the extended time period, citing medical reasons for the delay in submitting the necessary documents. The impugned order was based on the petitioner's failure to provide a medical certificate and the delay in filing the hard copy of the appeal. The court criticized the department's strict approach, emphasizing that once the appeal is filed within the extended time, the submission of the hard copy can follow. The court referred to precedent cases and highlighted the importance of the petitioner explaining the reasons for the delay. Consequently, the court quashed the impugned order and directed the appellate authority to allow the petitioner another opportunity to provide the required medical documents and then decide on the condonation of delay application. In conclusion, the writ petition was disposed of with the above observations.
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